Research of the performance budget reform
|School||Dongbei University of Finance|
|Keywords||Budget performance budget performance evaluation|
As an important part of expenditure system, performance budget emphasize on the anticipation and goal of public expenditure management and the combination of goal and result to reform a new way of administrative budget and management, and improve validity of public found and level of government expenditure management. Public finance frame is setting up, and budget innovation is deepening accompany to the establish of socialistic market economy in the near few years, then development of theory research and practice exploration becomes an essential task of Chinese finance innovation.Through the basis analysis of definition, origin, theory of performance budget and the fruits western countries have already achieved, combine the peculiar situation of an country, the writer comes to the conclusion that there is impersonal inevitability to phase in performance budget in China, then put forward the basic framework include the basic method, principle, rough process of performance budget, and the way to elementarily establish reasonable performance target evaluation system, point out its interrelated measures and difficulties. This ethic adopts the advanced experience of western performance budget management, combine the peculiar situation of China and theory and realistic of performance budget. By this way to analyze and conclude the condition and way to promote performance budget in China and to find a proper way to carry it out.This ethic considers that there is impersonal inevitability and necessary to phase in performance budget. Advanced experience of some western countries provides us reference to research performance budget. China’s finance department and budget management sector can design the basic framework of performance budget, especially the design of performance evaluation system and index system after adequately research the situation of China. Combine present budget system to promote performance budget on above basis.This paper can divide into three parts: the first part is the basic analysis of performance budget; include the definition, cause, theory foundation and the differences from traditional budget system. The second part is the international contrast; include the introduction of performance system in America, Australia and New Zealand, and the experience we can achieve from these countries. Part three is the most important part, in this part, the writer point out the basic approach to establish performance budget in China, the writer also put forward her own opinions combine to Chinese present situation and analyze the performance evaluation system and the way to choose and decide evaluation targets. Furthermore, the writer introduces different way to establish budget expenditure evaluation system between item-based expenditure budget and generic expenditure budget.